|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
gptkb:Local_authorities
|
|
gptkbp:alsoKnownAs
|
gptkb:Non-Domestic_Rates
|
|
gptkbp:appealsHandledBy
|
gptkb:Valuation_Tribunal_Service
|
|
gptkbp:appliesTo
|
gptkb:United_Kingdom
Non-domestic properties
|
|
gptkbp:assesses
|
gptkb:Valuation_Office_Agency
|
|
gptkbp:basedOn
|
Rateable value of property
|
|
gptkbp:calculationMethod
|
Multiplier x Rateable Value
|
|
gptkbp:excludes
|
Agricultural land
Charities
Religious buildings
|
|
gptkbp:hasRelief
|
gptkb:Charitable_Rate_Relief
gptkb:Enterprise_Zone_Relief
gptkb:Rural_Rate_Relief
gptkb:Small_Business_Rate_Relief
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Business Rates
|
|
gptkbp:introducedIn
|
1990
|
|
gptkbp:legislature
|
gptkb:Local_Government_Finance_Act_1988
|
|
gptkbp:notableCollection
|
Local councils
|
|
gptkbp:notPayableBy
|
Domestic property owners
|
|
gptkbp:payableBy
|
Business occupiers
|
|
gptkbp:reduces
|
gptkb:Discretionary_relief
Empty property relief
Hardship relief
|
|
gptkbp:regulates
|
gptkb:UK_Government
|
|
gptkbp:reviewedEvery
|
5 years
|
|
gptkbp:subject
|
Supplementary charges in some areas
Transitional arrangements
|
|
gptkbp:usedFor
|
Funding local services
|
|
gptkbp:bfsParent
|
gptkb:Corporation_Tax
|
|
gptkbp:bfsLayer
|
7
|